Characteristics of control system design in joint venture context - Case Tech Inc.

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dc.contributor Aalto University en
dc.contributor Aalto-yliopisto fi Lojander, Joonas 2012-07-02T10:20:41Z 2012-07-02T10:20:41Z 2012
dc.description.abstract PURPOSE OF THE STUDY The purpose of this study was to examine the formation, development, and operation of a management control system in joint venture context. Moreover, the study sought to improve the functionality of the case organization’s control system by analyzing its functionality and by giving recommendations for improvements. DATA The theoretical framework built on journal articles and text books discussing management control systems and joint venture control. The study was conducted as an empirical case study. The data was collected through semi structured interviews, examining written materials of the case company, and by observing behavior inside the organization. RESULTS Several findings derived from the study. First, cultural differences, lack of leadership in integration issues and incomplete pre-deal planning complicated the construction of the control system. Second, although the firms control system has been developing to a more functional direction during the past years, some problems were still observed. Third, no factors in the vertical and horizontal control packages were detected that would have significantly harmed the functionality of the firms control system. KEY WORDS Management control system; Joint venture; Contingency theory; Transaction cost theory; Mechanisms of control; Dimensions of control en
dc.format.extent 73
dc.language.iso en en
dc.title Characteristics of control system design in joint venture context - Case Tech Inc. en
dc.type G2 Pro gradu, diplomityö fi Kauppakorkeakoulu fi School of Economics en
dc.contributor.department Department of Accounting en
dc.contributor.department Laskentatoimen laitos fi
dc.subject.keyword management control system
dc.subject.keyword joint venture
dc.subject.keyword contingency theory
dc.subject.keyword transaction cost theory
dc.subject.keyword mechanisms of control
dc.subject.keyword dimensions of control
dc.identifier.urn URN:NBN:fi:aalto-201305163202
dc.type.dcmitype text en
dc.programme.major Accounting en
dc.programme.major Laskentatoimi fi
dc.type.ontasot Master's thesis en
dc.type.ontasot Pro gradu tutkielma fi
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon ohjausjärjestelmät
dc.subject.helecon control systems
dc.subject.helecon yritykset
dc.subject.helecon companies
dc.ethesisid 12866 2012-06-12
dc.location P1 I

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